Cafeteria Benefits 2024

In 2024, there were no changes to the range of cafeteria benefits, the applicable tax rates, or the calculation method.

Regarding the SZÉP Card, attention must be paid to the time interval for cost-free use. In 2024, the service provider checks twice – on 20 March and 20 September – whether any amount on the account was transferred more than 365 days ago, and charges a one-time 15% fee on unused amounts.

The SZÉP Card’s tax classification remains unchanged: it qualifies as a fringe benefit up to the HUF 450,000 limit, and as a specific defined benefit above it. The limit is prorated based on the time spent in employment with the given employer.

In 2024 – for the first time since 2018 – small-value gifts may again be given three times per year. The amount per occasion is limited to 10% of the minimum wage valid in January, i.e. HUF 26,680. On an annual basis, this can represent up to HUF 80,040 in benefits, which the employer may also provide to close relatives of the employee.

Employer contribution rates remain unchanged: for fringe benefits, 15% PIT + 13% social contribution tax = 28% total; for specific defined benefits, 15% PIT + 13% social contribution tax on 1.18× the value = 33.04% total.